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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
Part 2 - Tax Deferral for the Elderly
§ 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes
Universal Citation: GA Code § 48-5-75 (2021)
- The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40.
- Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.
(Code 1933, § 91A-2405, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 25.)
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